종합부동산세법 개정안과 향후 과제

종합부동산세법 개정안의 주요 내용과 향후 입법 과제를 검토한다.

Since the introduction of the Comprehensive Real Estate Holding Tax Act in 2005, various discussions have been made on the legislative tasks of the comprehensives real estate holding tax system. The Ministry of Strategy and Finance announced to amend the Comprehensive Real Estate Holding Tax Act`on July 30, 2018, and the revised bill will be implemented on January 1, 2019. The amendment includes an increase in the fair market value ratio, an increase in the tax rate, and an increase in the number of persons subject to the payment of the comprehensive real estate holding taxes in installments and extension of scheduling period.

Currently, the fair market value ratio which is required to obtain tax bases of comprehensive real estate holding tax is 80%, but it will be raised to 85% in 2019 and 90% in 2020. It will be raised gradually by 5% per year. Tax rate will be also raised. Comprehensive real estate holding tax is divided into taxation on housing and taxation on land. Even though their increase width of tax rates are different, tax rates of housing and tax rates of land will be raised. Currently, a person whose comprehensive real estate tax payment amount exceeds 5 million won can pay taxes in installments, but in the revision bill the amount will be downwardly adjusted to 2.5 million won.

The installment period has also been extended to 6 months. It is desirable to relax installment requirements because it is a tendency to increase comprehensive real estate holding tax. In this paper, it is dealt with the structure and legal nature of the Comprehensive Real Estate Holding Tax, the transition of the comprehensive real estate holding tax system, the content of the 2019 amendment of the Comprehensive Real Estate Holding Tax Act, the discussion about the comprehensive real estate holding tax system and future tasks. As a future task, it is necessary to lower the transaction tax and to raise the standard deduction amount for the single house owner.

It is expected that Comprehensive Real Estate Holding Tax is able to do better role in the future.